The development of budget management experiences several stages such as tradition budget performance budget planning programming budget zero-base budget and comprehensive budget . The conceptual of master budgeting management has also experienced budget budget management master budgeting management such evolution process .
预算管理的发展经历了传统预算、绩效预算、设计计划预算、 零 基预算、全面预算等几个阶段，全面 预算管理概念的提出也经历了预算，预算管理，全面预算管理这样的演变过程。
The Research About Logistics Enterprises Under the Network Environment Carrying Out Management Mode of Zero-base Budgeting
网络环境下物流企业实行 零 基 预算管理模式研究
零基预算，零基预算法